[ALittleLight]

I got annoyed by people leaving "philosophical" or "style" type comments in code reviews - i.e. nothing related to functionality or performance but just different ideas about how things could be written without obvious advantages. Then I realized I could just write something like "Thanks for the feedback. I've addressed the points that I feel are critical, the remaining comments can be addressed in future if necessary". Then I'd just ignore the worthless comments.

My mental model is that some people feel like they must comment on a code review to show that they've done something. They don't actually care, but just want to write a comment or two and you can shrug those off.

If following this approach you do need to be careful to only ignore genuinely useless comments though. Often a good way to tell is just to chat with the reviewer. That has the added benefit of the reviewer learning that useless comments will create more for them because you'll be by to chat about their useless comments.

[kbenson]

While I think you're taking the right approach for getting the work done, maybe the comments aren't entirely worthless? In some cases, those are the best comments I've gotten when having someone review my code, even if I didn't make a change because of them. They're something for me to think about and either incorporate or not in some way in later work.

In other words, I think it's correct to not consider every comment to require a change unless it really needs it, but that doesn't mean a comment that doesn't require a change for the current work should necessarily be ignored because of that.